Article 21 of the Value-Added Tax Act

2. The costs of the lawsuit are assessed against the defendant.

A. The Plaintiff, a business operator who runs a liquid retail business in the name of “○○○○○○○○○○○-○○○○○○○○○○○,” was entitled to deduct the input tax amount of KRW 12,00,000 (hereinafter “instant tax invoice”) from “○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○”) on January 17, 2004, KRW 2,825,062 on February 17, 2004, KRW 3,595,009 on February 20, 2004, and KRW 5,580,000 on March 11, 200, including the tax invoice of KRW 12,00,000 on March 11, 204 (hereinafter “instant tax invoice”).

B. In the taxable period from January 8, 2001 to September 30, 2004, the Defendant received processed tax invoices of KRW 458 cases, KRW 37,586,00,00 from several enterprises including ○○○○○○○ Company, etc., and issued processed tax invoices of KRW 4,276 cases, KRW 34,348,00,000 to 34,348,00,000 to 10,000. The Defendant deemed that the Plaintiff received the instant tax invoice without real transaction during the above period, and did not deduct the input tax amount, and issued the instant disposition to the Plaintiff on July 1, 2005, by correcting and notifying KRW 1,562,760 for value added tax for January 1, 2004.

[Ground of recognition] The descriptions of evidence Nos. 9-1, 2, 1, 2 and 2, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The parties' assertion

(1) The defendant's assertion

As a result of the tax investigation on ○○○, a company did not have a significant portion of the actual inventory that it should hold. Although the purchase was kept as a provisional deposit on the part exceeding the sales revenue, the source of the provisional deposit is unclear, and the source of the funds is not verified. In view of the fact that the Plaintiff simply traded the real transaction without any objective financial data, the documents submitted by the Plaintiff alone cannot be deemed to have been actually traded with ○○○○○○, unless it is verified otherwise by the original documentary evidence such as the transaction ledger, the transaction ledger, and the transaction ledger, etc.

(2) The plaintiff's assertion

In fact, the Plaintiff was supplied with gold money from ○○○○○ and received the instant tax invoice, and thus, the Defendant’s disposition of this case on the premise that the instant tax invoice was received without a real transaction is unlawful.

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) The burden of proving that a tax invoice is false, in principle, to the defendant who is the tax authority, should prove that the tax invoice is not accompanied by real transactions on the basis of direct evidence or all the circumstances.

(2) Comprehensively taking account of the purport of the argument on whether the tax invoice of this case was a false tax invoice, the tax official’s ○○○○○○○○○ ○○ ○○ ○○ ○ ○○ ○ ○○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○.

3. Conclusion

If so, the defendant's disposition of this case is unlawful, so the plaintiff's claim seeking its revocation is accepted as reasonable.

○ Article 17 of the Value-Added Tax Act

(1) The amount of value-added taxes payable by an entrepreneur (hereinafter referred to as the “paid tax amount”) shall be the amount computed by deducting the tax amount under the following subparagraphs (hereinafter referred to as the “purchase tax amount”) from the tax amount on the goods and services supplied by him (hereinafter referred to as the “sales tax amount”): Provided, That where an input tax amount exceeds the output tax amount, it shall be the refundable tax amount (hereinafter

1. The tax amount for the supply of goods or services used or to be used for his own business;

2. The tax amount for the import of goods used or to be used for his own business; and

(2) The following input taxes shall not be deducted from the output tax amount:

1. An input tax amount in case where the list of the total tax invoice by customer is not submitted under Article 20 (1) and (2), or the input tax amount on the portion not entered or entered differently from the fact, in case where the whole or part of the registration numbers or supply values by transaction parties in the submitted list of the total tax invoice by customer is not entered or entered differently from the fact, except in the case as prescribed by

1-2. An input tax amount, in case where the tax invoice as provided in Article 16 (1) and (3) is not delivered, or the whole or part of the matters to be entered under Article 16 (1) 1 through 4 (hereinafter referred to as a “necessary entry item”) is not entered or entered differently from the fact on the delivered tax invoice: Provided, That the input tax amount in such case as prescribed by the Presidential Decree shall be

2. An input tax amount for expenditure not directly related to the business.

3. An input tax amount on the purchase and maintenance of small nonbusiness automobiles;

3-2. The purchase tax amount related to the disbursement of the entertainment expenses and similar expenses as prescribed by the Presidential Decree;

4. The input tax amount related to the business of supplying goods or services exempt from the value-added tax (including the input tax amount related to investments) and the end of the land-related input tax amount as prescribed